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Sovereign state
Africa
ISO MZ

Mozambique: gambling regulation and licensing

Republic of Mozambique

  • Online sports bettingRegulated
  • Online casinoPre-regulation
  • Lottery and iLotteryRegulated
  • Land-based (reference)Regulated
Regulator
Inspecção-Geral de Jogos
Headline tax
See Taxation
Licence required
Yes
Last verified
23 Sept 2026

Summary

Mozambique regulates gambling under two laws, both supervised by the Inspecção-Geral de Jogos (IGJ), a public body with administrative autonomy under the Ministry of Finance. Casinos and slot halls operate as State concessions under Law 1/2010: concessions of 10 to 30 years are awarded by the Government, normally by public tender, to Mozambican public limited companies with at least 26 per cent Mozambican ownership. Concessionaires pay the Special Gaming Tax on gross gaming receipts after winnings, at the rate set in the concession contract; the IGJ publishes rates of 20 to 35 per cent depending on the length of the concession, and casinos are exempt from corporate income tax on gaming profits. Eight casinos and slot halls operate and four more are being licensed. Sports betting, lotteries, bingo and virtual games are social games under Law 9/2012 and its regulation, Decree 17/2012 as republished by Decree 33/2018. The Minister of Finance authorises them, a power delegated to the IGJ, for up to five years. Online operators need a .mz domain, data backups in Mozambique and must give the IGJ unrestricted access to their systems. The IGJ register lists 34 licensed companies, 22 of them operating. They pay tax under the general regime and hand over shares of receipts net of prizes; for online games the IGJ states 6 per cent for social purposes and 4 per cent for supervision. Online casino games have no licensing route yet. Law 1/2010 allows gaming through computer systems on terms the Government sets, and on 14 July 2026 the Council of Ministers approved a regulation creating a separate concession regime for online games of chance. It had not appeared in the official gazette index by 23 September 2026, so its concession terms and tax are unknown.

Common pitfalls

Treating online betting and online casino as one regime. Sports betting and other virtual games are licensed as social games under Law 9/2012, while online casino games fall under the casino law and wait on the regulation approved in July 2026. Some pages on the IGJ website reproduce Portuguese law and statistics; rely on the Mozambican statutes. The casino tax rate is not fixed by statute but by each concession contract.

Key facts

Regulator
Inspecção-Geral de Jogos (IGJ)
Regulator type
Dedicated regulator
Headline tax
See Taxation
Licence required
Yes
Minimum age
18+
Tax base
Casinos pay the Imposto Especial sobre o Jogo on gross gaming receipts after winnings paid to players, at the rate fixed in the concession contract (Lei n.º 1/2010, art. 81). The IGJ publishes the rates as 20% for concessions of up to 14 years, 25% for more than 14 and up to 19 years, 30% for 20 to 24 years and 35% for 25 to 30 years. Social games operators, including online betting, are taxed under the general regime (Lei n.º 9/2012, art. 19) and must also hand over shares of gross receipts net of prizes paid: the IGJ states 5% to the State for social purposes and 3% to cover supervision costs, rising to 6% and 4% for virtual (online) games, with 50% of receipts going to prizes in non-banked games. No single GGR rate applies, so the headline rate is left blank.
Capital
Maputo
Currency
MZN
Official languages
Portuguese

How to get a gambling licence in Mozambique

The regulator is Inspecção-Geral de Jogos (IGJ).

We record 3 licence types for Mozambique.

For the Social games authorisation and licence (betting, lotteries, bingo, virtual games), the application fee is MZN 100,000 (as of 23 Sept 2026).

Time to licence
Social games: the authorising decision is due within fifteen days of a complete application, which must be filed at least fifteen days before operations start (Decreto n.º 17/2012, arts. 11 and 12, 2012 text).
Local presence
A local company or establishment is required; sites must use a .mz domain.
Financial guarantee
Social games: bank guarantee of 3,000,000 meticais per game type in favour of the IGJ, with bank statements for the last three months (IGJ). Casinos: the unpaid part of the share capital must be covered by a deposit or bank guarantee, and the IGJ may demand a further guarantee if financial capacity is in doubt (Lei n.º 1/2010, arts. 16 and 68).

Licence fees in Mozambique

Licence typeApplication feeAnnual feeTerm
Social games authorisation and licence (betting, lotteries, bingo, virtual games)IGJ published fees: licensing fee of 100,000 meticais per game type (a one-off licensing charge, not stated to be annual), 25,000 meticais for each gaming room, 100,000 meticais to renew, 80,000 meticais for approval of a technical gaming system. For contests, 10% of the total prize value, or 5,000 meticais where the contest has receipts. A bank guarantee of 3,000,000 meticais per game type in favour of the IGJ is also required.MZN 100,000 (as of 23 Sept 2026)Not yet verifiedUp to five years, or the term of the concession contract where granted by concession (Lei n.º 9/2012, art. 9)

Built from the record on this page, last verified 23 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Not yet verified
Local establishment required
Yes
Local server required
Not yet verified
Local domain required
.mz
Active licences
22 (as of 23 Sept 2026)
Typical time to licence
Social games: the authorising decision is due within fifteen days of a complete application, which must be filed at least fifteen days before operations start (Decreto n.º 17/2012, arts. 11 and 12, 2012 text).
Bank guarantee or bond
Social games: bank guarantee of 3,000,000 meticais per game type in favour of the IGJ, with bank statements for the last three months (IGJ). Casinos: the unpaid part of the share capital must be covered by a deposit or bank guarantee, and the IGJ may demand a further guarantee if financial capacity is in doubt (Lei n.º 1/2010, arts. 16 and 68).
Notable licensees
Sojogo (Placard), JSE, Jogos Sociais e Entretenimento (Betway), General Betting (Elephant Bet, TxunaBet), Two 11 (PremierBet), Top Cross (1XBet), Hollywood Bets, 888 Bet Moz (888 Bet)
Certification requirements
Social games applicants must file the latest certification of their gaming system by a reputable independent entity, with the system operations manual, business continuity plans and data hosting agreement; the IGJ approves gaming systems for a fee of 80,000 meticais. Casino gaming equipment, including its manufacture and import, needs IGJ authorisation, and slot machines must return at least 80% to players, as certified by the manufacturer, and be no more than three years old (Lei n.º 1/2010, arts. 65 and 66).
Barriers to entry
Operators must be legally constituted and domiciled in Mozambique (Lei n.º 9/2012, art. 8); casino concessionaires must be Mozambican public limited companies with at least 26% Mozambican ownership and at least one Mozambican director on the casino board (Lei n.º 1/2010, arts. 7, 68 and 71). The IGJ asks social games applicants for a company with Mozambican participation whose share capital is at least 10% of the planned investment. The IGJ register lists 34 licensed social games companies, of which 22 were operating and 12 licensed but not operating on 23 September 2026.

Licence types

  • Casino concession (jogos de fortuna ou azar)

    Scope
    Operation of table games and slot machines in a casino, and slot machine halls outside casinos where approved (Lei n.º 1/2010, arts. 10 and 38). Casinos must be attached to hotels of at least four stars, five stars in Maputo City.
    Term
    10 to 30 years, extendable (Lei n.º 1/2010, art. 20)
    Fee basis
    Award fee on adjudication of 3 million meticais for casinos in existing infrastructure, 1 million for rehabilitated infrastructure and 500,000 for new buildings, updatable for inflation and exchange rates (Lei n.º 1/2010, art. 80), plus a tender deposit set by the minister (art. 12(6)). Minimum share capital of 100 million meticais under the law, which the IGJ states as USD 2,755,580.00, 10% paid up on incorporation and the rest guaranteed and paid within five years; minimum investment of 200 million meticais, stated by the IGJ as USD 5,511,160.09, within five years (arts. 68 and 69).
    Renewal terms
    Extensions must be agreed at least three years before the term ends, and every clause may be revised (Lei n.º 1/2010, art. 20).

  • Social games authorisation and licence (betting, lotteries, bingo, virtual games)

    Scope
    Bingo, lotteries, totobola, totoloto, loto, mutual betting, contests and virtual games, including sports betting in shops and online (Lei n.º 9/2012, art. 3; IGJ list of authorised games).
    Term
    Up to five years, or the term of the concession contract where granted by concession (Lei n.º 9/2012, art. 9)
    Application fee
    MZN 100,000 as of 23 Sept 2026
    Fee basis
    IGJ published fees: licensing fee of 100,000 meticais per game type (a one-off licensing charge, not stated to be annual), 25,000 meticais for each gaming room, 100,000 meticais to renew, 80,000 meticais for approval of a technical gaming system. For contests, 10% of the total prize value, or 5,000 meticais where the contest has receipts. A bank guarantee of 3,000,000 meticais per game type in favour of the IGJ is also required.
    Renewal terms
    Renewal fee of 100,000 meticais (IGJ). The licence lapses if not renewed and may be revoked for tax offences, breach of obligations or deficient operation (Lei n.º 9/2012, art. 10).

  • Online games of fortune or chance concession

    Scope
    Online casino type games of chance under the regulation approved on 14 July 2026, as an autonomous concession separate from land-based casinos.
    Fee basis
    Not published at review.

Taxation

Headline GGR tax
Not yet verified
Effective date
9 Aug 2010
Player winnings tax
For contests, the IGJ states that personal income tax (IRPS) on cash prizes is withheld at source. The rate, and the treatment of betting and casino winnings, were not confirmed from a primary source.
Withholding mechanism
The casino Special Gaming Tax is paid fortnightly, within seven days after the end of each fortnight, at the tax office of the area (Lei n.º 1/2010, art. 85). Social games receipts due under the authorisation are paid within seven days of the end of the month (Decreto n.º 17/2012, art. 59, 2012 text).
VAT treatment
Casino concessionaires are exempt from import duties, VAT and specific consumption tax on equipment and materials imported exclusively to build, refurbish or start a casino project, and from corporate income tax and other taxes on gaming profits (Lei n.º 1/2010, art. 84). Their other activities follow the general tax regime (art. 81(2)).
Tax base
Casinos pay the Imposto Especial sobre o Jogo on gross gaming receipts after winnings paid to players, at the rate fixed in the concession contract (Lei n.º 1/2010, art. 81). The IGJ publishes the rates as 20% for concessions of up to 14 years, 25% for more than 14 and up to 19 years, 30% for 20 to 24 years and 35% for 25 to 30 years. Social games operators, including online betting, are taxed under the general regime (Lei n.º 9/2012, art. 19) and must also hand over shares of gross receipts net of prizes paid: the IGJ states 5% to the State for social purposes and 3% to cover supervision costs, rising to 6% and 4% for virtual (online) games, with 50% of receipts going to prizes in non-banked games. No single GGR rate applies, so the headline rate is left blank.

Earmarked levies

  • Stamp duty on casino admission tickets: 50% of the entry ticket price (At least 50% of the receipts go to the municipality or district of the concession zone (Lei n.º 1/2010, art. 83(2)).)
  • Share of the Special Gaming Tax for tourism and supervision: Not less than 20% of the tax collected, set yearly in the State Budget (Tourism promotion and the bodies that supervise casinos: the national tourism institute, the IGJ, the Comissão Nacional de Jogos and the tax administration (Lei n.º 1/2010, art. 82).)
  • Share of the Special Gaming Tax for concession zones: Not less than 10% of the tax collected (Municipalities or districts of the concession zone, for infrastructure and social services; the 2025 budget assigns them 46.2 million meticais of the tax and 5.2 million meticais of casino stamp duty (Lei n.º 1/2010, art. 83(1); Lei n.º 2/2025, art. 13).)
  • Social games receipts for social purposes: 5% of gross receipts net of prizes (6% for online games) (The State for social purposes; operators licensed as private persons or companies pay it to the Fundo da Receita do Jogo (FURJOGO) (Decreto n.º 17/2012, art. 60).)
  • Social games receipts for supervision: 3% of gross receipts net of prizes (4% for online games) (The State, to cover the cost of supervising the games.)

Compliance

Minimum age
18+
KYC timing
At pre-registration for online (virtual) games; on entry or on buying chips and credits in venues; and on any transaction at or above the statutory threshold.
AML regime
Lei n.º 14/2023 treats casinos and social games operators as obliged non-financial entities. IGJ Instruction n.º 1/IGJ/2022 requires a risk assessment every two years, internal controls, enhanced due diligence for politically exposed persons, suspicious transaction reports to GIFiM and reports of cash transactions of 250,000 meticais or more and any transaction of 750,000 meticais or more. Mozambique left the FATF list of jurisdictions under increased monitoring on 24 October 2025.
AML supervisor
Inspecção-Geral de Jogos (Lei n.º 14/2023, art. 55), with reports to the Gabinete de Informação Financeira de Moçambique (GIFiM).
Deposit limits
The IGJ requires online operators to offer tools to limit deposits and bets.
Session limits
The IGJ requires online operators to offer game or betting timers where applicable.
Source of funds thresholds
Identification from 190,000 meticais (casinos) and 60,000 meticais (social games) per transaction, single or split (Lei n.º 14/2023, art. 30).
Central monitoring system
Operators must give the IGJ unrestricted access to their operating systems. The IGJ awarded the iSolutions s.r.l. and Moz Energy, Lda consortium a contract, under public tender 2714001541/SC/01/2023, for a system to monitor online social games in real time, covering bets, payments, results and financial flows, with completion expected by the end of 2026. Casinos must run an online control system for slot machines where technically possible (Lei n.º 1/2010, art. 66(2)).
Data localisation
Social games operators must keep data backups in Mozambican territory and use a .mz domain; the IGJ requires confidentiality and integrity of data and approval of systems.
KYC requirements
Casinos must identify and verify customers for transactions of 190,000 meticais or more and social games operators for 60,000 meticais or more, including bettors placing bets or collecting prizes at that level, with an official photo document and tax number (NUIT) (Lei n.º 14/2023, art. 30). The IGJ guidelines also require identification of players on entry to gaming rooms or purchase of chips and credits regardless of amount, pre-registration and identification of every player in virtual games on computer platforms, and alert systems for amounts split within a calendar month.
Stake limits
Not yet verified
Mandatory player messaging
The IGJ requires online operators to display a responsible gambling link and a permanent responsible gambling area, warnings against excessive play, contacts of support services, a privacy policy, terms and conditions, and company and licence details. Casinos must post opening hours, access rules and entry prices at the entrance (Lei n.º 1/2010, art. 43).
Reporting obligations
Casino concessionaires publish audited financial statements by 31 May each year in two widely read newspapers and send quarterly trial balances to the IGJ (Lei n.º 1/2010, art. 86). Social games operators send daily statements of receipts and prizes paid and keep books and statistics open to the IGJ (Decreto n.º 17/2012, arts. 46 and 52). AML reports go to GIFiM.
Game content restrictions
Slot machines must return at least 80% to players and be no more than three years old (Lei n.º 1/2010, arts. 46 and 66). Casino games are limited to the types listed in art. 10, which the Government may update.

Advertising

Advertising permitted
Yes
Mandatory warnings
Every advertisement for gaming activity or material must carry, in type at least as large as the body text and for at least three seconds, a warning about the dangers of addictive or compulsive gambling and a statement that gambling is only for people over 18 (IGJ, article 39 on the content of gaming advertising).

Restrictions

  • Advertising must not contain indecent language, images or action.
  • Advertising must not present gambling as a way to relieve financial or personal difficulties, or as an investment or an alternative to employment.
  • Advertising must not suggest that winning is certain, or that the chance of winning rises with bigger bets or longer play.
  • Advertising must not appear in media aimed at under-18s or in places where most of the audience is under 18.
  • Advertising must not be placed near educational institutions.
  • Only an establishment that is actually a casino under Lei n.º 1/2010 may use the word "casino" in its name (art. 37(3)).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Cash in legal tender or chips (casinos and social games), Bank credit cards in casino gaming rooms, Automated bank account debits in casino gaming rooms, Cheques in casino gaming rooms
Currency restrictions
Games are played in legal tender or chips representing it (Lei n.º 1/2010, art. 56; Lei n.º 9/2012, art. 16). Casinos redeem chips in the currency used to buy them, may offer foreign exchange only with Banco de Moçambique authorisation, and report foreign currency transactions to the central bank daily (Lei n.º 1/2010, arts. 56, 60 to 62). Casinos may pay winnings by cheque only to identified players with a tax number, up to the amount bought by card or cheque (Lei n.º 14/2023, art. 30(3)). Lending, usury and pawning in gaming rooms are banned (Lei n.º 1/2010, art. 57).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Social games: fines of 5 to 20 national minimum wages (Lei n.º 9/2012, art. 21); under the 2012 regulation, 10 to 20 minimum wages for unauthorised or fraudulent gaming and obstruction of inspection and 5 to 10 for lesser breaches, with seizure of equipment and proceeds, suspension for up to six months and closure of unauthorised operations; the fine for unauthorised gaming rises by one third where minors are found at the venue (Decreto n.º 17/2012, arts. 67, 68 and 70). Casinos: contraventions and fines set by government regulation and imposed by the Inspector-Geral de Jogos (Lei n.º 1/2010, arts. 87 and 88); the concession may be rescinded for tax evasion, serious breaches of gaming rules or suspension of operations (art. 21).
Criminal penalties
Refusing an order by IGJ inspectors to leave a gaming room is qualified disobedience (Lei n.º 1/2010, art. 49). Allowing minors to play social games incurs criminal liability (Lei n.º 9/2012, art. 14). Civil or criminal matters are referred to the competent authorities (Lei n.º 9/2012, art. 21).
Operator liability
Operators answer for contraventions by their staff and agents (Lei n.º 1/2010, art. 89; Lei n.º 9/2012, art. 23). Unauthorised operation of social games is a contravention punished with the highest fine band and closure (Decreto n.º 17/2012, arts. 64, 67 and 68, 2012 text).
Player liability
Players and visitors answer for contraventions in casinos and slot halls (Lei n.º 1/2010, art. 90) and in social games venues (Lei n.º 9/2012, art. 23); minors who play social games forfeit their stakes and winnings to the State (Decreto n.º 17/2012, art. 23).

Notable actions

  • Illegal slot machines ("xindondos")1 Sept 2020

    The IGJ and the Inspecção Nacional de Actividades Económicas (INAE) signed a memorandum of understanding for joint inspection of the import, circulation and illegal operation of gaming equipment.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Licensed operators
34

Timeline

  1. 10 Feb 2010

    Lei n.º 1/2010 on games of fortune or chance published; in force 180 days later, repealing Lei n.º 8/94

  2. 31 Dec 2010

    Decreto n.º 64/2010 approves the regulation of the casino law

  3. 8 Feb 2012

    Lei n.º 9/2012 on social and amusement games published and in force

  4. 5 Jul 2012

    Decreto n.º 17/2012 approves the social games regulation

  5. 28 May 2018

    Decreto n.º 33/2018 amends and republishes the social games regulation

  6. 1 Sept 2020

    IGJ and INAE sign a memorandum on joint action against illegal slot machines

  7. 14 Oct 2022

    IGJ Instruction n.º 1/IGJ/2022 on AML guidelines for casinos and social games published

  8. 28 Aug 2023

    Lei n.º 14/2023 on AML and terrorist financing replaces the 2022 law

  9. 26 May 2025

    The 2025 budget law records Special Gaming Tax receipts of 387.7 million meticais in 2024 and budgets 500.0 million for 2025

  10. 24 Oct 2025

    FATF removes Mozambique from its list of jurisdictions under increased monitoring

  11. 14 Jul 2026

    Council of Ministers approves the regulation on games of fortune or chance through electronic or computer media

  12. 14 Sept 2026

    IGJ hosts the GRAF annual conference in Maputo, 14 to 17 September 2026

Outlook

The next milestone is publication of the online games of chance regulation in the Boletim da República, which should set out concession terms, technical requirements and tax, followed by the first concessions. The IGJ expects its real-time monitoring system for online social games, built by the iSolutions and Moz Energy consortium, to be complete by the end of 2026. After leaving the FATF grey list in October 2025, Mozambique must sustain its AML improvements with ESAAMLG, which keeps supervision of casinos and betting operators in focus. The IGJ hosted the African Gaming Regulators Forum (GRAF) conference in Maputo from 14 to 17 September 2026, where the Government set out its plans for the online framework.

Frequently asked questions

Is online sports betting legal in Mozambique?
Yes, through companies licensed under the social games law (Law 9/2012), which covers mutual betting and virtual games. The IGJ register listed 34 licensed companies on 23 September 2026, 22 of them operating.
Is online casino legal in Mozambique?
Not yet in practice. Law 1/2010 allows games of chance through computer systems on terms set by government regulation. The Council of Ministers approved that regulation on 14 July 2026, creating a separate online concession, but it had not appeared in the official gazette index at review and no online concession has been reported.
Who regulates gambling in Mozambique?
The Inspecção-Geral de Jogos, under the Ministry of Finance, supervises casinos and social games and licenses social games by delegation from the Minister. The Government awards casino concessions and the ministry responsible for tourism oversees concessionaires and issues casino operating licences.
How are casinos taxed?
By the Special Gaming Tax on gross gaming receipts after winnings, at the rate in the concession contract, which the IGJ gives as 20 to 35 per cent depending on concession length. It is paid fortnightly. Casinos also pay stamp duty of 50 per cent of the entry ticket price and are exempt from corporate income tax on gaming profits.
What does an online betting operator need?
A company legally constituted and domiciled in Mozambique, a licence fee of 100,000 meticais per game type, a bank guarantee of 3,000,000 meticais per game type in favour of the IGJ, a .mz domain, data backups in Mozambique, an independently certified gaming system and unrestricted IGJ access to its systems.
What is the minimum gambling age?
18, for casinos and for social games including betting. Advertising must state that gambling is only for over-18s.
How much does a gambling licence cost in Mozambique?
For the Social games authorisation and licence (betting, lotteries, bingo, virtual games), the application fee is MZN 100,000 (as of 23 Sept 2026). The Licensing section lists all 3 licence types recorded for Mozambique. Last verified 23 Sept 2026.
How long does it take to get a gambling licence in Mozambique?
Social games: the authorising decision is due within fifteen days of a complete application, which must be filed at least fifteen days before operations start (Decreto n.º 17/2012, arts. 11 and 12, 2012 text). Last verified 23 Sept 2026.

Glossary and directory

iGT coverage of Mozambique

An empty glass-walled boardroom with black leather chairs around a table, overlooking city towers
M&A

GiG Buys Back Into B2C With a €16.4m Deal for evoke's African Arm

Two years after splitting itself in half to become a pure technology supplier, GiG is paying €16.4 million for a majority stake in an African operator, funded by an €8.5 million raise it launched the same morning it reported an operating loss of €6.9 million.

A parliamentary committee chamber
Regulatory

Mozambique Approves Online Gambling Regime as Casino Tax Hits 54% of Target

Maputo has created a dedicated concession framework for online games of chance, splitting them off from the land-based casino regime just as casino tax receipts fall to little more than half of what the treasury budgeted. What it has not created, yet, is any published route to a licence.

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Lei n.º 1/2010, de 10 de Fevereiro (Lei dos Jogos de Fortuna ou Azar), Boletim da República I Série n.º 6

    Boletim da República (copy published by the Inspecção-Geral de Jogos)

    The IGJ licensing page dates this law 10 de Fevereiro and some secondary sources say 10 de Janeiro. The Boletim da República itself heads it "Lei n.º 1/2010 de 10 de Fevereiro", promulgated on 8 January 2010; the gazette date is recorded. The law sets minimum share capital and investment in meticais (100 million and 200 million, updatable for inflation and exchange rates, arts. 68 and 69); the IGJ page quotes the updated amounts in US dollars (source mz-igj-licence-casino).

    Tier 1Accessed 23 Sept 2026Published 10 Feb 2010
  2. Lei n.º 9/2012, de 8 de Fevereiro (Lei de Jogos Sociais e de Diversão), Boletim da República I Série n.º 6

    Boletim da República (copy published by the Inspecção-Geral de Jogos)

    Tier 1Accessed 23 Sept 2026Published 8 Feb 2012
  3. Decreto n.º 17/2012, de 5 de Julho: Regulamento da Lei de Jogos Sociais e de Diversão (original text), Boletim da República I Série n.º 27, Suplemento

    Boletim da República (copy published by the Inspecção-Geral de Jogos)

    This is the 2012 text as originally published. It was amended and republished by Decreto n.º 33/2018 (source mz-inm-d33-2018) and article 10 was amended again by Decreto n.º 66/2022; neither text was obtainable at review. The 2012 text sets minimum shares of gross receipts of 10% for social purposes, 40% for prizes and 2% for supervision (art. 55), and 15% and 5% for virtual games (art. 56); the IGJ now publishes 5% and 3% (6% and 4% online) and 50% for prizes (source mz-igj-licence-social), which is the current regulator statement and is recorded for the distribution of receipts. Fine levels are recorded from the 2012 text as originally enacted.

    Tier 1Accessed 23 Sept 2026Published 5 Jul 2012
  4. Lei n.º 14/2023, de 28 de Agosto (prevenção e combate ao branqueamento de capitais, financiamento do terrorismo e da proliferação), Boletim da República I Série n.º 166

    Boletim da República (copy published by the Inspecção-Geral de Jogos)

    Article 30 sets the customer identification threshold for social games operators at 60,000 meticais. The IGJ Instruction n.º 1/IGJ/2022 (source mz-igj-instr-2022), issued under the repealed Lei n.º 11/2022, uses 70,000 meticais. The later statute is recorded.

    Tier 1Accessed 23 Sept 2026Published 28 Aug 2023
  5. Instrução n.º 1/IGJ/2022, de 22 de Agosto: Directrizes do Sector do Jogo sobre BC/FT/FP, Boletim da República II Série n.º 198

    Boletim da República (copy published by the Inspecção-Geral de Jogos)

    Tier 1Accessed 23 Sept 2026Published 14 Oct 2022
  6. Lei n.º 2/2025, de 26 de Maio: Plano Económico e Social e Orçamento do Estado para 2025 (PESOE 2025), Boletim da República I Série n.º 98

    Boletim da República (copy published by INTIC)

    Quadro 18 records Imposto Especial sobre o Jogo receipts of 370.3 million meticais (2023, Conta Geral do Estado), 387.7 million (2024, Conta Geral do Estado) and a 2025 budget of 500.0 million. Press reports of the 2025 budget execution report give a 2025 target of 666.1 million meticais and an outturn of 359.5 million; that report could not be opened (the Ministry of Finance site refuses access from outside Mozambique), so the outturn is not recorded.

    Tier 1Accessed 23 Sept 2026Published 26 May 2025
  7. Comunicado da 20.ª Sessão Ordinária do Conselho de Ministros, 14 de Julho de 2026

    Secretariado do Conselho de Ministros, Portal do Governo de Moçambique

    Tier 1Accessed 23 Sept 2026Published 14 Jul 2026
  8. Assembleia da República: BR n.º 6 de 10.02.10, I Série, pág. 31 (Lei n.º 1/2010)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 10 Feb 2010
  9. Conselho de Ministros: Suplemento n.º 10 de 31.12.10, BR n.º 52, I Série (Decreto n.º 64/2010, Regulamento da Lei de Jogos de Fortuna ou Azar)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 31 Dec 2010
  10. Conselho de Ministros: BR n.º 33 de 01.03.17, I Série, pág. 235 (Decreto n.º 4/2017)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 1 Mar 2017
  11. Conselho de Ministros: BR n.º 104 de 28.05.18, I Série, pág. 711 (Decreto n.º 33/2018)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 28 May 2018
  12. Conselho de Ministros: BR n.º 231 de 30.11.22, I Série, pág. 2039 (Decretos n.º 65/2022 e 66/2022)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 30 Nov 2022
  13. Ministérios do Turismo e das Finanças: BR n.º 3 de 08.01.14, I Série, pág. 15 (Despacho on the licence fee for slot machine halls outside casinos)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 8 Jan 2014
  14. Ministério da Economia e Finanças: BR n.º 90 de 29.06.16, I Série, pág. 579 (Despacho delegating authorisation of social games to the Inspector-Geral de Jogos)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 29 Jun 2016
  15. Sumário: BR n.º 132 de 14.07.26, I Série, pág. 1133 (Ministério das Finanças, Despacho delegating authorisation of social games to the Inspector Geral de Jogos)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 14 Jul 2026
  16. Comissão Interministerial da Reforma da Administração Pública: Suplemento n.º 9 de 29.12.17, BR n.º 203 (Resolução n.º 27/2017, Estatuto Orgânico da Inspecção-Geral de Jogos)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 29 Dec 2017
  17. Sumário: BR n.º 153 de 09.08.23, I Série (Diploma Ministerial n.º 106/2023, Regulamento Interno da Inspecção-Geral de Jogos)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 9 Aug 2023
  18. Sumário: BR n.º 161 de 21.08.23, I Série (Decreto n.º 49/2023, Estatuto do Fundo da Receita do Jogo, FURJOGO)

    Imprensa Nacional de Moçambique (Boletim da República index)

    Tier 1Accessed 23 Sept 2026Published 21 Aug 2023
  19. Conselho Constitucional: Acórdão n.º 1/CC/2010 (Boletim da República index entry)

    Imprensa Nacional de Moçambique (Boletim da República index)

    The index entry gives the publication as "Suplemento n.º 4 de 01.10.19, BR n.º 2", which does not match the 2010 number of the ruling; the ruling date was not confirmed and is left blank.

    Tier 1Accessed 23 Sept 2026
  20. Inspecção-Geral de Jogos: página inicial e contactos

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  21. Sobre a Inspecção Geral de Jogos

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  22. Organização: serviços essenciais da IGJ

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  23. Entidades licenciadas: jogos sociais e de diversão

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  24. Entidades licenciadas: casinos e salas de máquinas

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  25. Como obter uma licença: jogos sociais e de diversão (requisitos, taxas e regime fiscal)

    Inspecção-Geral de Jogos (IGJ)

    The page states that online social games pay 6% of gross receipts net of prizes to the State for social purposes and 4% for supervision. A May 2026 press report (Diário Económico, "Jogo Online: Novo Sector em Expansão a Partir do Ecrã do Telemóvel") says that from 1 June 2025 social and online games pay 20% of gross gaming revenue (12% to the IGJ and 8% to FURJOGO). No gazette text for that change was found in the Boletim da República index, so the regulator page is recorded and the 20% figure is not.

    Tier 1Accessed 23 Sept 2026
  26. Como obter uma licença: jogos de fortuna ou azar, casinos (requisitos, capital e regime fiscal)

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  27. Jogos autorizados para exploração

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  28. Artigo 39: Conteúdo da Publicidade do Jogo

    Inspecção-Geral de Jogos (IGJ)

    The document is published on the IGJ page for regulations, instructions and guidance but does not name the instrument whose article 39 it reproduces.

    Tier 1Accessed 23 Sept 2026
  29. Autoexclusão e Proibição

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  30. Proteção ao Jogador

    Inspecção-Geral de Jogos (IGJ)

    The online duties listed here are the IGJ's statement of what it requires of operators; the statutory text behind them was not located. Other IGJ pages (for example the responsible gambling policy) reproduce Portuguese legislation and were not relied on.

    Tier 1Accessed 23 Sept 2026
  31. IGJ contrata empresa internacional para implementação de sistema de controlo de jogos online

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  32. Assinatura de Memorando de Entendimento entre a IGJ e a INAE

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026Published 1 Sept 2020
  33. Governo aposta numa regulação moderna e responsável dos jogos

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026Published 17 Sept 2026
  34. IGJ organiza Conferência Anual da GRAF em Moçambique

    Inspecção-Geral de Jogos (IGJ)

    Tier 1Accessed 23 Sept 2026
  35. Jurisdictions under Increased Monitoring, 24 October 2025

    Financial Action Task Force (FATF)

    Tier 2Accessed 23 Sept 2026Published 24 Oct 2025

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This page is industry reference information and not legal advice.

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